The mandatory AOV for the self-employed: what is planned
A mandatory disability insurance scheme (AOV) for freelancers is planned in the Netherlands. Learn what it means for your income, costs, and alternatives.
The Dutch government has been planning a mandatory income-protection scheme for self-employed workers (the verplichte AOV, or mandatory disability insurance) for years. Originally slated for around 2027, the timeline has shifted multiple times, and the details remain under discussion. This guide explains what is planned, what it could mean for your wallet, and what you need to know right now while the scheme remains uncertain.
Important: The mandatory AOV is not yet in force. The rules, timeline, and exact structure may change. Check the latest updates from belastingdienst.nl and the government before making long-term decisions. This article reflects the proposal as it stands, but you must verify the current status.
What is the mandatory AOV?
The AOV (Arbeidsongeschiktheidsverzekering) is disability insurance that replaces income if you become unable to work due to illness or injury. Today, it is voluntary — you choose to buy it or you don't. The planned mandatory scheme would require all self-employed workers (freelancers, eenmanszaken, and sole traders) to have one, unless they opt out by proving they have an equivalent private alternative.
The planned mandatory AOV
How would it work?
Under the current proposal, the mandatory AOV would work like this:
Premium based on profit
Unlike employee disability insurance (which the employer pays), your AOV premium would likely be calculated as a percentage of your annual profit — not a fixed amount. The exact percentage has not been finalized, but estimates range around 5–7% of your net income (after entrepreneur deductions). This is a rough hedge; check belastingdienst.nl for the official figure when it is announced.
Why profit-based? The logic is that freelancers with higher incomes face larger income loss if they become ill, so they pay a proportionally higher premium. A freelancer earning €30,000 profit pays less than one earning €60,000.
Deductible like a business cost
The good news: your AOV premium would be fully deductible as a business expense, reducing your taxable profit. So if you pay €2,000 in AOV premiums and your gross profit is €50,000, your taxable profit drops to €48,000. This lowers your income tax and Zvw contribution.
Opt-out with a private alternative
You would not be locked into the government scheme. If you already have a private AOV that meets the government's minimum standards (coverage amount, waiting period, definition of disability, etc.), you could opt out of the mandatory scheme and keep your private policy. The government has not yet published what "equivalent" means, so this is a crucial point to watch.
The opt-out rules are not yet final
The government has not published the exact criteria for an equivalent private AOV. When you apply, you will need to prove your private policy meets the standard. Policies that are too skimpy (low payout, narrow definition of disability, high waiting period) may not qualify. Keep a copy of your policy terms and check with your insurer whether it will meet the requirement.
Why is it coming?
The Dutch government's reasoning is straightforward: self-employed workers have no employer safety net. If you become too ill to work, you lose income immediately and have no unemployment benefit or sick pay to fall back on. Many freelancers buy voluntary AOV, but some do not — either because they cannot afford it or because they gamble they will not need it. A mandatory scheme would pool the risk across all freelancers, making premiums lower on average and protecting those who would otherwise go uninsured.
The scheme is part of a broader effort to improve the financial security of self-employed workers in the Netherlands.
What it means for you
If you have no disability insurance today
If you are currently uninsured, the mandatory AOV would require you to buy in. The upside: you would be protected and the premium is deductible. The downside: a new annual cost (around 5–7% of your profit is a rough estimate — watch for the official %). For a freelancer earning €40,000 net profit, that could be €2,000–€2,800 per year.
If you already have a private AOV
Good news: if your policy is deemed equivalent, you keep it and skip the mandatory scheme. No new costs, and your existing protection remains in place. The catch: you must verify with your insurer that your policy meets the government's criteria.
Audit your current insurance now
If you already have an AOV, contact your insurer and ask: "Will my policy meet the government's definition of an equivalent AOV?" Document their response. When the mandatory scheme launches, you will need to prove your policy qualifies for exemption. Acting now avoids a scramble later.
If you are part of a broodfonds
A broodfonds (a mutual-aid group of self-employed workers who contribute monthly and help each other during hardship) is not a true insurance policy. It is unclear whether the government will recognize it as an equivalent for opt-out purposes. Read more about broodfonds and the pros and cons, and stay tuned for official guidance.
Let ZZP Belasting do the maths
Automatic BTW returns, income-tax forecasts and depreciation — from the invoices you already have.
Try it freeTimeline and next steps
The mandatory AOV has been in the works for years, with multiple proposed launch dates. As of June 2026, the exact timeline remains uncertain. The government is still working out the details: the premium percentage, the opt-out rules, how to handle existing policies, and the transition period.
What to do now
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If you have no AOV: Do not wait for the mandatory scheme. Consider buying a voluntary AOV now — you may lock in a better rate before mandatory rules change the market. Read disability insurance (AOV) explained for a full overview.
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If you have a private AOV: Review your policy and ask your insurer if it will qualify for exemption from the mandatory scheme.
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Check for updates: Follow belastingdienst.nl and government announcements. The scheme details and launch date will be published there first.
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Plan your budget: If you do not yet have AOV, set aside a rough 5–7% of your annual profit as a reserve for the future premium (though this is an estimate; the actual figure will be set by law).
How it compares to alternatives
Mandatory AOV vs. broodfonds
A broodfonds is cheaper (usually €20–€50/month) and more social, but it only pays out for around 2 years maximum and is not a true insurance product. A mandatory AOV would be a formal insurance policy with guaranteed payouts. Not all broodfonds may qualify as an equivalent for opt-out.
Mandatory AOV vs. your own savings
You could try to self-insure by saving an emergency fund, but that takes discipline and time. The mandatory AOV spreads the risk across all freelancers, so premiums are lower than if you tried to cover the full income loss yourself.
Deductible cost
Remember: your AOV premium will be a business expense, so it reduces your profit and thus your income tax and Zvw contribution. The real cost to you is the premium minus the tax saving (roughly 30–50% depending on your tax bracket).
Frequently asked questions
Will I have to switch to a government-run AOV if the scheme launches?
Can I deduct the mandatory AOV premium from my profit?
What if I become self-employed after the scheme launches — do I have to enroll immediately?
Will part-time freelancers (e.g., next to a salaried job) have to pay?
The mandatory AOV is still in the planning stages, but it is worth taking seriously. Whether it launches in 2027, 2028, or later, the goal is clear: to protect Dutch freelancers from financial ruin if they become unable to work. The best strategy is to understand what is coming, audit your current insurance now, and build the cost into your financial planning. For the latest details, keep an eye on belastingdienst.nl and ZZP Belasting for updates.